Paper 5 of Group II of the ICAI Final Course is CA Final Indirect Tax Laws. Part I: Goods and Services Tax (80 marks) and Part II: Customs & FTP (20 marks) make up the 100-mark paper.

The curriculum emphasizes comprehending tax laws, using them in real-world contexts, and evaluating case studies. The CGST Act of 2017, the IGST Act of 2017 for GST, the Customs Act, the Customs Tariff Act, and Foreign Trade Policy are all included in the ICAI syllabus.

CA Final IDT Syllabus Overview

The two primary sections of the CA Final IDT Syllabus are Customs & Foreign Trade Policy (FTP) and Goods and Services Tax (GST). Customs and FTP are taught in Module 4, while GST is handled in three modules with twenty-four chapters under the current ICAI syllabus.

Since the syllabus covers subjects like supply, input tax credit, valuation, returns, refunds, assessment, appeals, customs duty, classification, and international trade policy, students should concentrate on comprehending the provisions as well as their practical implementation.

CA Final IDT Chapters

GST and Customs & FTP themes can be used to broadly categorize the CA Final IDT chapters.

Part I: Goods and Services Tax – 80 Marks

• Levy and collection of CGST and IGST
• Concept of supply
• Inter-State and intra-State supply
• Supplies in territorial waters
• Charge of tax, including reverse charge
• Classification
• Exemption from tax
• Place of supply
• Time of supply
• Value of supply
• Input Tax Credit (ITC)
• Computation of GST liability
• GST registration
• Tax invoice
• Credit and debit notes
• Electronic way bill
• Accounts and records
• GST returns
• Payment of tax
• Refunds
• Job work
• Liability to pay tax in certain cases
• GST administration
• Assessment and audit
• Inspection, search, seizure and arrest
• Demand and recovery
• Offences and penalties
• Appeals and revision
• Advance ruling
• Ethics under GST
• Other provisions

CA Final Indirect Tax Topics: GST

Supply, location and timing of supply, value, input tax credit, and GST obligation computation are some of the key CA Final Indirect Tax subjects under GST.

GST procedures, including registration, invoicing, returns, payment, and refunds, should also be taken into consideration by students. Assessment, audit, appeals, advance ruling, offenses, and penalties are also included in the syllabus.

Part II: Customs & FTP – 20 Marks

The FTP and Customs section is worth 20 points. It addresses Foreign Trade Policy, the Customs Tariff Act of 1975, and the Customs Act of 1962.

Customs

• Introduction to customs law and constitutional aspects
• Levy of customs duties
• Taxable event
• Charge of customs duty
• Exceptions to levy of customs duty
• Exemption from customs duty
• Types of customs duties
• Classification of imported and exported goods
• Valuation of imported and exported goods
• Import and export procedures
• Baggage
• Goods imported or exported by post
• Stores
• Warehousing
• Refund

Foreign Trade Policy

• Introduction to Foreign Trade Policy
• Legislation governing FTP
• Salient features of FTP
• Administration of FTP
• Contents of FTP
• Basic concepts relating to import and export
• Export promotion schemes under FTP

CA Final IDT Weightage 2026-27

Because GST makes up the majority of the paper, students should prepare for it adequately while also learning FTP and Customs.

CA Final Indirect Tax Syllabus Preparation

As you prepare for the CA Final IDT syllabus, start with the fundamentals of GST and work your way up to application-based subjects. Instead of just memorizing provisions, concentrate on comprehending them.
You should also:

• Carefully read the ICAI study guide.
• Take brief notes on crucial provisions.
• Practice with case-based and practical questions.
• Regularly update the GST provisions.
• Give FTP and Customs different revision times.
• Practice questions from relevant ICAI updates and RTPs.
• Keep track of any revisions and study tips that apply to your test.

The Study Guidelines for a given exam may alter certain inclusions or exclusions, according to the ICAI curriculum.

GST, Customs, and Foreign Trade Policy are all covered in the CA Final Indirect Tax Laws Syllabus 2026–2027. Customs and FTP receive 20 marks, while GST receives the greatest weight of 80 marks. After learning the fundamentals, students should practice answering case-based questions and periodically review the relevant ICAI revisions. You can better organize your preparation and review by adhering to the entire CA Final IDT syllabus.